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Registered Number: 04447475
England and Wales

 

 

 

HUMMELL BUILDERS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 979    1,712 
Cash at bank and in hand 3,257    3,016 
4,236    4,728 
Creditors: amount falling due within one year (17,101)   (27,622)
Net current liabilities (12,865)   (22,894)
 
Total assets less current liabilities (12,865)   (22,894)
Net liabilities (12,865)   (22,894)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (12,866)   (22,895)
Shareholder's funds (12,865)   (22,894)
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 February 2024 and were signed by:


-------------------------------
C Hummell
Director
1
General Information
Hummell Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 04447475, registration address Merlin House, Brune Road, Theale, Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax, as adjusted for work in progress. Income is recognised when the work is completed.
Finance lease and hire purchase charges
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. 

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:


Motor vehicles - 20% on cost
Computer equipment - 33% on cost


At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 September 2022 24,289    1,079    25,368 
Additions    
Disposals    
At 31 August 2023 24,289    1,079    25,368 
Depreciation
At 01 September 2022 24,289    1,079    25,368 
Charge for year    
On disposals    
At 31 August 2023 24,289    1,079    25,368 
Net book values
Closing balance as at 31 August 2023    
Opening balance as at 01 September 2022    


4.

Director’s loan

DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the following balance existed on a loan account with the director:
C Hummell £11,369 in credit (2022 - £23,580 in credit)
The above loan is interest free with no fixed date for repayment.


5.

Debtors: amounts falling within one year

.   2023
£
  2022
£
Other debtors 1,712 
PAYE & social security 979 
979  1,712 

6.

Creditors: amount falling due within one year

.   2023
£
  2022
£
Corporation tax 2,353  1,220 
PAYE & social security 15 
Accrued expenses 227  328 
Other Creditors 617  315 
Directors' current accounts 11,369  23,580 
VAT 2,535  2,164 
17,101  27,622 

2